FaktorFaktor yang Mempengaruhi Audit Delay pada Perusahaan Food And Beverages yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014

Satria, Dy Ilham and Leliana, Fitri (2016) FaktorFaktor yang Mempengaruhi Audit Delay pada Perusahaan Food And Beverages yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014. Jurnal Akuntansi dan Keuangan, 4 (1). ISSN 2301-4717

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Abstract

This Research aims to measure the factors which affect audit delay on Food and Beverages companies listed in Indonesia Stock Exchange (IDX) period of 201 2-201 4. They were the size of the company, return on assets, and age of the companies. The population of the study was the food and beverages companies registered in the indonesia Stock Exchange in the period of 201 2-201 4. The Sampling technique employed on this study was the sensus sampling with the total sample of 1 4 companies.The data analysis uses multiplelinear regressions analysis through SPSS Version 16. The result of the study shows that the size of companies have negative influence towards audit delay,because t count variable the size of companies is -3,71 3 < t table 1, 68 towards audit delay, with significancy 0,001 . The ROA have not significant influenced towards audit delay with significancy 0,067. With The age of companies have not influenced towards audit delay with significancy 0,073.

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